REGISTERED NUMBER: 04932803 (England and Wales)

CARCELONA LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 OCTOBER 2024

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

to

4

Notes to the Financial Statements

5

to

7

DIRECTOR:

Mr S J Harrison

REGISTERED OFFICE:

Town Wall House

Balkerne Hill

Colchester

Essex

CO3 3AD

REGISTERED NUMBER:

04932803 (England and Wales)

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year.

We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.

On the balance sheet, you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give "a true and fair view".

You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.

The financial statements are provided exclusively to the directors for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.

TC Group

Accountants

Town Wall House

Balkerne Hill

Colchester

Essex

CO3 3AD

Date: .............................................

FIXED ASSETS

Intangible assets

4

-

-

Investments

5

100

-

100

-

CURRENT ASSETS

Debtors

6

37,520

11,720

Cash at bank

5,342

1,605

42,862

13,325

CREDITORS

Amounts falling due within one year

7

(151,824

)

(102,934

)

NET CURRENT LIABILITIES

(108,962

)

(89,609

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(108,862

)

(89,609

)

CREDITORS

Amounts falling due after more than one year

8

(1

)

(1

)

NET LIABILITIES

(108,863

)

(89,610

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(108,864

)

(89,611

)

SHAREHOLDERS' FUNDS

(108,863

)

(89,610

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 September 2025 and were signed by:

Mr S J Harrison - Director

1.	STATUTORY INFORMATION

Carcelona Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£) and are rounded to the

nearest Pound.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Financial instruments

Basic financial instruments are recognised at amortised cost.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Franchise

£

COST

At 1 November 2023

30,000

Disposals

(30,000

)

At 31 October 2024

-

AMORTISATION

At 1 November 2023

30,000

Eliminated on disposal

(30,000

)

At 31 October 2024

-

NET BOOK VALUE

At 31 October 2024

-

At 31 October 2023

-

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

Additions

100

At 31 October 2024

100

NET BOOK VALUE

At 31 October 2024

100

As at 31 October 2024, the fixed asset investments wholly relates to unlisted investment.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Amounts due to subsidiary undertaking

21,759

-

Other debtors

953

1,063

Deferred tax asset

14,041

9,584

Prepayments and accrued income

767

1,073

37,520

11,720

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Directors' loan accounts

150,850

102,108

Accruals and deferred income

974

826

151,824

102,934

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Preference shares

1

1

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Preference shares

1

1